FCC – 2014 – SEFAZ/RJ – AUDITOR FISCAL DA RECEITA ESTADUAL – LÍNGUA INGLESA – CONCURSO PÚBLICO – SECRETARIA DE ESTADO DE FAZENDA DO RIO DE JANEIRO – PROVA COM GABARITO.

Welcome back to another post!

➧ PROVA DE LÍNGUA INGLESA: FCC-2014-SEFAZ/RJ- AUDITOR FISCAL DA RECEITA ESTADUAL, aplicação em 12/01/2014.

➧ BANCA/ORGANIZADOR: FUNDAÇÃO CARLOS CHAGAS - www.fcc.org.br/fcc/.

➧ GABARITO:

01-B, 02-A, 03-A, 04-E, 05-D

06-D, 07-B, 08-C, 09-E, 10-B

➧ VOCABULÁRIO:

• "Corporate Income Tax" or "Corporate Tax" - IRPJ (imposto de renda de pessoa jurídica)
• "Income Tax" - IRPF (imposto de renda de pessoa física)
• "Income Tax Bracket" - faixa de incidência de imposto IRPF.
• "Income Tax Return" - declaração de imposto IRPF.
• rate - taxa
• revenue -  receita, renda.

• tax - tributo, imposto.
• Tax Authorities - delegacias fiscais ou auditores fiscais.
• Taxpayers - contribuintes
• tax refund - restituição de imposto IRPF.
• to raid - atacar,invadir.
• to eat away - corroer.
• to file federal income tax return - declarar o imposto de renda IRPF.
• to raid - atacar,invadir.
• whereas - ao passo que, enquento que.

➧ PROVA:

➧ TEXT 1: Instruções - Para responder às questões de números 01 a 07 considere o texto abaixo.

How to determine your income tax bracket

by Elizabeth Rosen, Contributor
January 31, 2013

In order to properly file your federal income tax return and pay any tax that you owe, it is necessary to understand your income tax bracket, your filing status, and which income tax rate(s) apply to you. There are currently six marginal income tax brackets and five federal filing statuses. The amount of tax you owe will depend on your filing status and how much taxable income you earn.

Marginal Income Tax Brackets

Your marginal income tax bracket basically represents the highest tax rate that you __MODAL__ pay on your income. There are currently six marginal income tax brackets for each federal filing status: 10, 15, 25, 28, 33, and 35 percent.

The marginal tax bracket system is a gradual tax schedule, which essentially means the more you earn, the more tax you pay. The amount of taxable income that you earn determines which tax bracket(s) you fall into. It is important to realize that only the money you earn within a certain tax bracket is taxed at that rate. In other words, if you earned more in 2012 than you did in 2011 and thus moved into a higher tax bracket, only the money that falls within that higher tax bracket is taxed at the higher rate.

So, for example, if you move from the 25 percent tax bracket to the 28 percent tax bracket, you may make the mistake of believing that all of your income is now taxed at that higher rate. However, only the money that you earn within the 28 percent bracket is taxed at that rate.

The structure of federal income tax brackets was first implemented by the IRS in the early 1900s in an attempt to create a progressive tax system that would demand less from lower-income individuals. This system, plus a series of tax credits and tax deductions, have allowed nearly half of Americans to avoid owing federal income tax altogether [Source: The Tax Foundation].

Federal Filing Statuses

Your filing status determines your filing requirements (whether or not you are required to file a tax return and which return to file), your standard deduction amount, your eligibility for certain tax credits and tax deductions, and your income tax. There are five federal filing statuses based on marital status and other conditions: single, married filing separately, married filing jointly, head of household, and qualifying widow(er) with dependent child.

When you fill out your federal income tax return, you must specify what your filing status is on the tax form. Review each filing status carefully and choose the one that best fits your situation. If you qualify for more than one filing status, you are allowed to choose the one that offers you the  ____ADJECTIVE____ tax.

(Adapted from http://www.irs.com/

articles/how-determine-your-income-tax-bracket)

01 – (FCC-2014-SEFAZ/RJ-AUDITOR FISCAL)

According to the context, the MODAL that adequately fills the blank is

(A) can.
(B) must.
(C) might.
(D) could.
(E) may.
_____________________________________________________________________________
👍 Comentários e Gabarito  B 
TÓPICO: MODAL VERB - MUST (transmite ideia de DEVER):
De acordo com o contexto, o MODAL que preenche adequadamente o espaço em branco é...
*Alternativa (A): can .
*Alternativa (B): must.
*Alternativa (C): might.
*Alternativa (D): could.
*Alternativa (E): may.
*IDEIA CONTEXTUAL ➜ Texto refere-se a IMPOSTO que é um DEVER.
"[...] Your marginal income tax bracket basically represents the highest tax rate that you MUST pay on your income."
(Sua faixa de imposto de renda marginal representa basicamente a taxa de imposto mais alta que você DEVE pagar em sua renda")

02 – (FCC-2014-SEFAZ/RJ-AUDITOR FISCAL)

According to the context,

the ADJECTIVE that adequately fills the blank is

(A) lowest.
(B) smallest.
(C) highest.
(D) tallest.
(E) most.
_____________________________________________________________________________
👍 Comentários e Gabarito  A 
TÓPICO - IDEIA CONTEXTUAL ou INFORMAÇÃO DENTRO DO TEXTO:
De acordo com o contexto, o ADJETIVO que preenche adequadamente o espaço em branco é
*Alternativa (A): lowest.
*Alternativa (B): smallest.
*Alternativa (C): highest.
*Alternativa (D): tallest.
*Alternativa (E): most.

03 – (FCC-2014-SEFAZ/RJ-AUDITOR FISCAL)

A synonym for earn, as the verb is used in the text, is

(A) make.
(B) win.
(C) award.
(D) gain.
(E) rise.
_____________________________________________________________________________
👍 Comentários e Gabarito  A 
TÓPICO - VOCABULÁRIO CONTEXTUAL:GANHAR ➜ EARN(ganhar dinheiro R$, U$, £, salário) x WIN(ganhar um torneio, competição, eleição, briga) x GAIN(Ganhar no sentido de aumento de peso, valor, altura, etc ou Ganhar mais qualidade ou sentimento.) :
Um sinônimo para EARN, da forma como o verbo é usado no texto, é
*Alternativa (A): make ➜ fazer.
*Alternativa (B): win ➜ ganhar=vencer/conquistar.
*Alternativa (C): award ➜ premiar.
*Alternativa (D): gain ➜ ganhar.
*Alternativa (E): rise ➜ subir.
"[...] The amount of tax you owe will depend on your filing status and how much taxable income you earn."
(O montante do imposto que você deve, dependerá do seu status de depósito e quanto de lucro tributável você ganha.)

04 – (FCC-2014-SEFAZ/RJ-AUDITOR FISCAL)

Segundo o texto,

(A) o sistema tributário progressivo já prevê uma série de créditos fiscais e deduções para indivíduos de baixa renda.
(B) a estrutura de faixas de renda foi criada no final da década de 1900.
(C) mais da metade dos americanos comete algum ato de sonegação.
(D) o sistema tributário progressivo acabou não favorecendo as camadas de menor renda.
(E) quase metade dos americanos é isenta do pagamento de imposto de renda.
_____________________________________________________________________________
👍 Comentários e Gabarito  E 
TÓPICO - IDEIA CONTEXTUAL ou INFORMAÇÃO DENTRO DO TEXTO:

05 – (FCC-2014-SEFAZ/RJ-AUDITOR FISCAL)

De acordo com o texto,

(A) no sistema americano, todo e qualquer ganho do contribuinte é taxado.
(B) viúvos(as) com filhos dependentes são isentos do imposto de renda.
(C) o contribuinte sempre terá direito a uma restituição.
(D) o estado civil do contribuinte é um dos fatores que determina o valor do seu imposto de renda.
(E) a arrecadação de 2012 deve ser maior do que a de 2011.
_____________________________________________________________________________
👍 Comentários e Gabarito  D 
TÓPICO - IDEIA CONTEXTUAL ou INFORMAÇÃO DENTRO DO TEXTO:

06 – (FCC-2014-SEFAZ/RJ-AUDITOR FISCAL)

2012 Federal Individual Income Tax Rates
These are the tax rates for the 2012 tax year, if your filing status is “single”.

De acordo com o que é explicado no texto a respeito da tabela progressiva, o valor correto que preenche a célula (?) é

(A) $2,665.00.
(B) $3,997.50.
(C) $5,302.50.
(D) $4,867.50.
(E) $8,837.50.
_____________________________________________________________________________
👍 Comentários e Gabarito  D 
TÓPICO - IDEIA CONTEXTUAL ou INFORMAÇÃO DENTRO DO TEXTO:

Text 2

Instruções: Para responder às questões de números 27 a 30, considere o texto a seguir:

Why Is Spain Really Taking Lionel Messi to Tax Court?

By Jonathan Mahler Sep 27, 2013

So Spain has decided to haul Lionel Messi into court for tax evasion, which strikes me as completely insane on pretty much every level. You may remember the story from a few months back: The greatest soccer player in the world and his father were accused of setting up a bunch of shell companies in Belize and Uruguay to avoid paying taxes on royalties and other licensing income.

Messi − who makes an estimated $41 million a year, about half from sponsors − reached a settlement with Spain’s tax authorities earlier this summer, agreeing to pay the amount he apparently owed, plus interest. The matter was settled, or so it seemed. Messi could go back to dazzling the world with his athleticism and creativity. Only it turns out that Spain wasn’t quite done with Messi. His adopted country − Messi is Argentine but became a Spanish citizen in 2005 − is now considering pressing criminal charges against him.

Cracking down on tax-evading footballers has become something of a trend in Europe, where players and clubs have been known to launder money through “image-rights companies” often set up in tax havens. When you need money − and Europe needs money − go to the people who have it, or something like that. Over the summer, dozens of Italian soccer clubs were raided as part of an investigation into a tax-fraud conspiracy. A number of English Premier League clubs were forced last year to pay millions of pounds in back taxes.

No one likes a tax cheat, and there’s little doubt that widespread tax fraud has helped eat away at the social safety net in Spain and elsewhere, depriving schools, hospitals and other institutions of badly needed funds. But Europe is not going to find the answers to its financial problems in the pockets of some professional soccer players and clubs.

Messi’s defense, delivered by his father, seems credible enough to me. “He is a footballer and that’s it,” Messi’s father Jorge said of his soccer-prodigy son. “If there was an error, it was by our financial adviser. He created the company. My mistake was to have trusted the adviser.” Even if Messi is legally responsible for the intricate tax dodge he is accused of having participated in, it’s pretty hard to believe that he knew much about it.

More to the point, Lionel Messi is probably Spain’s most valuable global asset. What could possibly motivate the Spanish government to want to tarnish his reputation, especially after he’s paid off his alleged debt? After four years of Great-Depression level unemployment, have anxiety and despair curdled into vindictiveness?

Here’s another explanation: Maybe this whole case has less to do with money than it does with history. Maybe it’s no coincidence that the target of the Spanish government’s weird wrath happens to play for FC Barcelona, which is, after all, "mes que un club." It's a symbol of Catalan nationalism − and a bitter, longtime rival of Spain’s establishment team, Real Madrid.

Too conspiratorial? Prove it, Spain. Release Cristiano Ronaldo’s tax return.

(Adapted form http://www.bloomberg.com/news/2013-09-27/why-is-spain-really-taking-lionel-messi-to-tax-court-.html)

07 – (FCC-2014-SEFAZ/RJ-AUDITOR FISCAL)

Which of the following alternatives is the "odd man out"?

(A) tax dodge.
(B) tax return.
(C) tax evasion.
(D) tax fraud.
(E) tax cheat.
_____________________________________________________________________________
👍 Comentários e Gabarito  B 
TÓPICO - IDEIA CONTEXTUAL ou INFORMAÇÃO DENTRO DO TEXTO:
Qual das seguintes alternativas é o "estranho do ninho"?
*Alternativa (A): tax dodge ➜ desvio de imposto.
*Alternativa (B): tax return ➜ declaração de imposto.
*Alternativa (C): tax evasion ➜ sonegação fiscal.
*Alternativa (D): tax fraud ➜ fraude fiscal.
*Alternativa (E): tax cheat ➜ fraude fiscal..

08 – (FCC-2014-SEFAZ/RJ-AUDITOR FISCAL)

A synonym for badly, as it is used in the text, is

(A) closely.
(B) evenly.
(C) much.
(D) almost.
(E) not.
_____________________________________________________________________________
👍 Comentários e Gabarito  C 
TÓPICO - Uso do BADLY: badly(mal), badly(gravemente), badly(muito). O uso do BADLY(muito) enfático ➜ junto dos verbos "TO NEED", "TO WANT":
Um sinônimo para BADLY, da forma como é usado no texto, é...
*Alternativa (A): closely ➜ de perto.
*Alternativa (B): evenly ➜ uniformemente.
*Alternativa (C): much ➜ muito.
*Alternativa (D): almost ➜ quase.
*Alternativa (E): not ➜ partícula que compõe a forma negativa dos verbos.
➦USO DO BADLY ➜ badly com função enfática.
"[...] No one likes a tax cheat, and there’s little doubt that widespread tax fraud has helped eat away at the social safety net in Spain and elsewhere, depriving schools, hospitals and other institutions of BADLY NEEDED FUNDS. But Europe is not going to find the answers to its financial problems in the pockets of some professional soccer players and clubs."
(Ninguém gosta de fraude fiscal, e não há dúvida de que a fraude fiscal generalizada ajudou a corroer a rede de segurança social na Espanha e em outros lugares, privando escolas, hospitais e outras instituições de FUNDOS MUITO NECESSITADOS. Mas a Europa não vai encontrar as respostas para seus problemas financeiros nos bolsos de alguns jogadores e clubes profissionais de futebol.)

09 – (FCC-2014-SEFAZ/RJ-AUDITOR FISCAL)

Segundo o texto,

(A) o verdadeiro responsável pela sonegação de Messi é seu contador.
(B) o pai de Messi assumiu a culpa pela sonegação de que era acusado o filho.
(C) apenas as escolas e os hospitais espanhóis foram afetados pela crise financeira da Europa.
(D) Messi fez um acordo com a Espanha e pagou os impostos devidos, mas sem juros.
(E) vários clubes ingleses foram obrigados a pagar impostos atrasados no ano passado.
_____________________________________________________________________________
👍 Comentários e Gabarito  E 
TÓPICO - IDEIA CONTEXTUAL ou INFORMAÇÃO DENTRO DO TEXTO:

10 – (FCC-2014-SEFAZ/RJ-AUDITOR FISCAL)

O autor do texto

(A) está seguro de que Messi tinha pleno conhecimento do esquema de sonegação de que é acusado.
(B) discorda da decisão da Espanha de levar Messi a julgamento por sonegação fiscal.
(C) acredita que uma ampla investigação dos clubes e jogadores de futebol pode recuperar elevadas quantias de impostos sonegados.
(D) acredita que boa parte da crise financeira da Europa se deve à sonegação fiscal de vários clubes e jogadores de futebol.
(E) não acredita na versão apresentada pelo pai de Messi em relação à sonegação de que o filho é acusado.
_____________________________________________________________________________
👍 Comentários e Gabarito  B 
TÓPICO - IDEIA CONTEXTUAL ou INFORMAÇÃO DENTRO DO TEXTO: